租賃稅 的英文怎麼說
中文拼音 [zūlìnshuì]
租賃稅
英文
lease tax-
Chapter 3 analyses the obstacles - - the vulnerable legal protection, vague understanding of the public, inexplicit objective of local government, distorted system of land rent, tax and fees and obsolete management methods - - of perfecting the leasehold system at first
目前，由於國家立法滯后、人們思想認識模糊、地方政府目標不明確、城市土地租稅費體系不合理和管理缺乏創新等因素，我國城市土地租賃制度還很不完善。When the time limit of the preference policies constituted by our country and our province is over, we will support all the items which are put into the support field by the government with fund in the form of finance payment, the abetting scope ; the first 3 years not below 50 % of the company income tax which turn in to county ( engraft, reconstruct, rent, cooperate, annex, share, purchase, recompose the primary company, evaluate according to the new technology enterprises ; the later 4 years, not below 30 % for advanced and new technology enterprises
執行國家和省出臺的優惠政策期限結束后，凡列入政府扶持范圍的，通過財政支出渠道安排資金，給予支持，其支持額度為：前3年按不低於企業繳納的屬縣級收入的企業所得稅（嫁接、改造、租賃、聯合、兼并、參股、收購、重組現有企業的，按新增企業所得稅計算，下同）的50 % ，其中：高新技術企業不低於60 % ；后4年不低於繳納的屬縣級收入的企業所得稅的25 % ，其中高新技術企業不低於30 % 。Information about stamp duty computation for tenancy agreements
計算租賃協議的物業印花稅In some contexts ( the analysis of financial leases, for example ) depreciation tax shields are treated as safe, nominal cash flows and are discounted at an aftertax borrowing or lending rate
在某些情境中（例如，金融租賃的分析） ，折舊稅收擋板被作為安全的、名義的現金流對待，並以一個稅后借款或貸款利率貼現。A limitation of loss relief section 22b leasing arrangements section 39e general anti - avoidance provision section 61 general anti - avoidance provision section 61a loss companies section 61b ramsay principle penalty on tax avoidance cases guidelines on lease financing advance rulings
A部：有關虧損的稅項寬免限制第22b條b部：租賃安排第39e條c部：一般反避稅條文第61條d部：一般反避稅條文第61a條e部：虧損公司第61b條f部： ramsay原則g部：避稅個案的罰則h部：有關租賃融資的指引In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。Service purpose : land assignment, real estate alienation, real estate lease, real easte mortgage, real estate issurance, real estate taxation, compensation for land acquisition and demolition and relocation of buildings, real estate division, real estate merger, real estate disputes, etc
服務目的：為土地使用權出讓、房地產轉讓、房地產租賃、房地產抵押、房地產保險、房地產課稅、征地和房屋拆遷補償、房地產分割、合併、房地產糾紛、企業各種經濟活動中涉及的房地產業務。As the finance lease plays a very important role in ca ' s aircraft finance, the thesis addresses very detailed comments on its concept and distinguishing criteria set out by mof. furthermore, the thesis describes the principles and structures of some aircraft finance facilities once or currently ca widely utilize including japanese leveraged lease ( " jll " ), eximbank or ecgd supported lease and mortgage loan in rmb which classified as tax - oriented lease, assets - backed finance lease and direct borrowing from bank, respectively
本文首先回顧了國航飛機融資的歷史，對國航飛機融資中目前佔有重要地位的融資租賃的概念、判定依據以及國航使用最多的幾類飛機融資工具包括以日本杠桿租賃為代表的節稅租賃、出口信貸為代表的財務租賃以及人民幣抵押貸款等的原理、結構作了較為詳盡的論述。As a result, many house tenancy deals are made under the counter, which hinders the development in gear of our house tenancy market and lessens the related tax revenue
這直接帶來的後果是很多房屋租賃是暗倉交易，影響了我國房屋租賃市場的正常發展，同時也使國家流失了不少的稅收。Another popular variation on this is to pay rentals in advance, similar to a cash deal, which drops the buyers tax liability in a major way, whilst still still taking advantage of the leasing support
這是另一個熱門變異提前支付租金，類似現金交易其中滴買家稅務負擔的重要途徑，同時還利用租賃仍支持A number of proxy variables are also defined to test the hypotheses. by using univariate analysis, the empirical analysis of the factors such as tax policies, growth opportunities, debt capacity and enterprise ' s profitability of financial lease in our country is carried out
主要闡述了數據來源、調研方法並定義了採用的變量指標，通過單變量t檢驗分析對我國企業融資租賃與稅收政策、成長機會借款籌資和獲利能力的影響因素進行了實證分析。Guoheng appraisal service involves a wide range of fields, such as investment in real estate, development, buying and selling, transferring, leasing, mortgage, reform of businesses into shares system, bankruptcy of businesses, liquidating real estate assets & buying stock, merging, checkup on enterprise assets, judicial ruling, auction, tax - collecting and relocation and a relevant extension of counseling
國衡估價的服務范圍涉及了房地產投資、開發、買賣、轉讓、租賃、抵押、企業股份制改造、房地產折資入股、企業破產、兼并、清產核資、司法裁決、拍賣、稅費徵收、拆遷等諸多領域以及相關的延伸咨詢服務。But on process, it mainly experienced five stages : allowing rights and profits, changing profits into taxes, contracting and renting, changing managing mechanism and marketing stock system
從過程上看，主要經歷了五個階段：放權讓利階段、利改稅階段、承包制和租賃制、轉換經營機制階段和推廣股份制階段。China ' s state - owned enterprises have experienced a series of forms such as profit replaced by tax, contract, lease out, assets management etc since the reform of town economy system was carried out all over the country in 1984
從1984年城市經濟體制改革全面鋪開至今，我國國企改革經歷了「利改稅」 、 「承包經營」 、 「租賃經營」 、 「資產經營」等一系列形式。In the process of the development from planned economic system to market economic system, though our state - owned enterprises have experienced the trial reformation of enlarging rights and allowing profits, changing profits to taxes, managing contract and rent, they have not shaken off the hard situation
從計劃經濟體制到社會主義市場經濟體制的發展過程中，我國的國有企業雖然經歷了從擴權讓利到利改稅，又到承包租賃經營等等改革的嘗試，但是仍然沒有擺脫艱難的跋涉處境。Sums received by way of hire, rental or similar charges for the use of movable property or the right to use movable property in hong kong section 15
因容許或授權在香港使用的動產，而以租賃費、租金或其他相類似形式所收取的款項。 《稅務條例》第15 （ 1 ） （ d ）條Give you time to learn deferred taxes, marketable security accounting, leases, etc
給你時間去學習遞延稅務會計、有價證券會計、租賃會計等。For financial leasing, besides the economical evaluation, also make the judgment from economical principle, safe principle, reliable principle and flexible principle. the third chapter demonstrates the advantages of aircraft leasing by analyzing the structure and participants of aircraft leasing in u. s and japan, as well as the different features in different countries. the last part of this chapter shows the revelatory conclusion to the aircraft leasing practice in china
從美國、日本杠桿租賃的交易結構及參與人獲得的好處透視租賃融資的優勢，同時指出，參與飛機租賃的公司多為實力雄厚的大型金融機構或專業型的飛機租賃公司，這些公司往往有能力通過全球資源的調配能力來支持其業務，其次，稅收等政策對飛機租賃業的興衰起到非常重要的作用。Valuation : valuations for purchase, sale, letting and mortgage for all types of properties ; statutory valuations relating to resumption, rent control, rating, stamp duty, estate duty, etc. ; valuations of company portfolios etc
估價：各類物業買賣、租賃及按揭的估價；收地、租務管制、差餉、厘印費、遺產稅等法定估價；公司投資組合估值等In this part, the definition and the basic theory of financial lease and the tax policies of foreign financial lease are concisely discussed. first, the theory of tax difference, the theory of debt substitutability, the theory of agency costs and the bankrupt costs as well as the documents reviewed, are made as the theory basis of the paper. secondly, some inspirations have been drawn by reviewing the tax policies of financial lease of the west, from which the paper received some instructive proposes for chinese financial lease
這部分對融資租賃的定義，融資租賃基礎理論及國外融資租賃稅收政策三個方面做了簡要評述，其中， （ 1 ）稅率差別理論、債務替代理論、代理成本和破產成本理論及對文獻的回顧為本論文研究奠定了理論基礎； （ 2 ）在對歐美西方經濟發達國家融資租賃稅收政策的簡要評述中得到的啟示，為本論文研究我國融資租賃相關的稅收政策的建議提供了必要的借鑒。分享友人